Joseph (Jud) B. Judkins

Biography

Joseph "Jud" Judkins is a partner in Baker McKenzie’s Tax Practice Group and serves on the group’s Tax Controversy Steering Committee. Jud focuses on federal tax controversy matters at every phase of a dispute, including audit, IRS Appeals, and litigation. The application of administrative law principles to Treasury regulations and IRS guidance is a core component of his practice. Jud advises clients on a broad spectrum of international and domestic tax matters, including challenges to the validity of regulations, participation in the agency rulemaking process through the submission of comments and testimony at public hearings, the scope and application of TCJA regulations, transfer pricing disputes, tax statutory and regulatory interpretation, and other domestic and international tax issues. Jud previously clerked at the US Tax Court and served in the US Navy JAG Corps.

Practice Focus

Jud concentrates on tax dispute resolution.

Representative Legal Matters

Altera Corp. & Subsidiaries v. Commissioner, 145 T.C. No. 3 (2015), rev’d, 926 F.3d 1061 (9th Cir. 2019) (challenge to the validity of transfer pricing regulations).
Guardian Industries Corp. v. United States, US District Court for the District of Michigan, No. 4:16-cv-1911 (suit for refund of penalties for failure to file information returns of foreign corporations).
Gubser v. Internal Revenue Service, US District Court for the Southern District of Texas, No. 5:15-cv-00298, US Court of Appeals for Fifth Circuit, No. 16-40948 (declaratory judgment suit regarding the standard for proving a willful FBAR penalty).
Maze v. Internal Revenue Service, US District Court for the District of Columbia, No. 1:15-cv-01806, US Court of Appeals for the D.C. Circuit, No. 16-70496 (suit challenging the validity of rules under the Offshore Voluntary Disclosure Program).

Admissions

U.S. Supreme Court~United States (2016)
U.S. Court of Appeals, Ninth Circuit~United States (2016)
U.S. Court of Appeals, Fifth Circuit~United States (2016)
U.S. District Court, Eastern District of Michigan~United States (2016)
U.S. District Court, District of Columbia~United States (2015)
Tennessee~United States (2014)
U.S. Tax Court~United States (2009)
District of Columbia~United States (2006)
North Carolina~United States (1999)

Education

Georgetown University (LL.M. Taxation Distinction) (2008)
Wake Forest University (J.D. cum laude) (1999)
University of Tennessee (B.A. summa cum laude) (1996)

Languages

English

Publications

Author, “The Rise of Footnote 9 (And Why Some TCJA Regulations Fail Chevron Step One),” TAXES the Tax Magazine, March 2020

Co-author, "Chamber of Commerce Shows the Vulnerability of In Terrorem IRS Notices," TAXES the Tax Magazine, March 2018

Co-author, "Treasury Issues Temporary and Final Code Section 385 Regulations," Baker & McKenzie, Tax News and Developments Client Alert, November 2016

Co-author, "GAO’s Report on Treasury and the IRS’s Regulatory Guidance Process," Baker & McKenzie, Tax News and Developments Client Alert, October 2016

Co-author, "Tax Court Invalidates Treasury Regulation in Altera," Baker & McKenzie, Tax News And Developments Newsletter, August 2015

Co-author, "Oral Argument in Loving v. IRS: The DC Circuit Tells the IRS 'You don't have all the power in the world," Baker & McKenzie, Tax News and Developments Newsletter, October 2013

Co-author, "Turning Chevron Into The Tax Code? Part Two," Baker & McKenzie, Tax News and Developments Newsletter, August 2013

Co-author, "Turning Chevron Into The Tax Code? Part One," Baker & McKenzie, Tax News and Developments Newsletter, February 2013

Co-author, "The Codified Economic Substance Doctrine: How We Got Here, Where We Are, and Where We’re Going Next," Baker & McKenzie, Tax News And Developments Newsletter, June 2012

"The Gift of Mayo," Baker & McKenzie, Tax News And Developments Newsletter, February 2012

Presentations

Panelist, “Tax Controversy: Exploring Tax Issues related to Regulatory Authority, Chevron Deference, and the Administrative Procedure Act,” D.C. Bar Tax Legislative and Regulatory Update Conference, January 2020

Lead Presenter, “Judicial Deference to TCJA Guidance,” University of Chicago Tax Conference, November 2019

Panelist, “Validity of Treasury Regulations,” TEI/IFA International Tax Conference, San Francisco, CA, October 2019

Panelist, “Risks/Rewards in Taking Positions Contrary to Regulations,” TEI International Tax Day, Orange County, CA, October 2019

Panelist, “Understanding and Reacting to Recent Regulations Under Sections 245A, 951A, and 954(c)(6),” The Impact of US Tax Reform on Corporate Tax Planning and Transfer Pricing, Boston, MA, July 2019

Moderator, “Challenging Post-Tax Reform Treasury Regulations,” Baker McKenzie Global Tax Planning and Transactions Conference, New York, NY, May 2019

Moderator, “Preparing for the Tax Audit Battle in the Wake of Tax Reform,” 15th Annual Global Tax Planning and Transactions Workshop, New York, NY, May 2018

Panelist, “Resolving Uncertainties in the Tax Reform Act,” 15th Annual Global Tax Planning and Transactions Workshop, New York, NY, May 2018

Panelist, “The Fast-Changing Landscape for APA Challenges to Tax Regulations,” D.C. Bar, Washington, DC, January 2018

Panelist, “Maximizing Privilege and Confidentiality in a World of Cross Border Tax Audits,” Global Tax Disputes Forum, New York, NY, December 2017

Panelist, “Let the Audit Campaigns Begin!” 7th Annual Baker McKenzie Bloomberg BNA Global Transfer Pricing Conference, Washington, DC, June 2017

Panelist, 2016 Tax Controversy Briefing, Baker & McKenzie, Houston, TX, October 2016; New York, NY, November 2016

Panelist, "Final, Temporary, and Proposed Section 385 Regulations," Webinar, October 2016

Panelist, "The Administrative Procedure Act and the Impact of Challenges to IRS Regulations," 6th Annual Bloomberg BNA and Baker & McKenzie Global Transfer Pricing Conference, Washington, DC, June 2016

Panelist, "Discussion of the Administrative Procedure Act and Deference to IRS," Federal Bar Association, 28th Annual Insurance Tax Seminar, Washington, DC, June 2016

Panelist, "Proposed Regulations Under Section 385—Their Impact on Corporate Tax Planning and Tax Inversions," Thomson Reuters/Tax Executives Institute Webinar, June 2016

Panelist, "IP Transfers: The Controversy Escalates," Baker & McKenzie, 13th Annual Global Tax Planning and Transactions Workshop, New York, NY, March 2016

Co-presenter, "Challenging Tax Regulations: Are Altera and Direct Marketing Game Changers?" D.C. Bar, Washington, DC, December 2015

Panelist, "Handling IRS Transfer Pricing Controversies," Bloomberg BNA, U.S. Intermediate Transfer Pricing, Washington, DC, December 2015

Panelist, "Analyzing the Intercompany Transfer of Intangible Property," Bloomberg BNA, U.S. Transfer Pricing Primer, Washington, DC, June 2015

Panelist, "Coordinating the Corporate Income and Employment Tax Audits," Tax Executives Institute, Audits and Appeals Seminar, Washington, DC, May 2014

Co-presenter, "Advanced Administrative Law," Tax Executives Institute, 2014 Tax School, Houston, TX, February 2014

Panelist, "Analyzing the Intercompany Transfer of Intangible Property," Bloomberg BNA, U.S. Transfer Pricing Primer, Washington, DC, June 2013

Panelist, "Research Credit: Congress Giveth and the IRS Taketh Away," Baker & McKenzie 2011 Tax Controversy Workshop, Minneapolis, MN, October 2011